We look at the division of 94767301 by 365 
Let's see how many times 365 fits into 94767301.

On to step 1:
365 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 365

Going ahead to step 2:
365 can be fit into 94 0 times, resulting in a remainder of 94.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 94 after subtracting 0 from 94.
Bring next digit (7) of the dividend behind the 94 and repeat the process: 947 / 365

Step 3:
If we divide 947 by 365, we get 2 and a remainder of 217.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 217 after subtracting 730 from 947.
Grab the next digit (6) from the dividend, add it to 217, then carry on: 2176 / 365

Step 4:
365 can be fit into 2176 5 times, resulting in a remainder of 351.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Subtracting 1825 from 2176 leaves us with 351.
Bring next digit (7) of the dividend behind the 351 and repeat the process: 3517 / 365

Advancing to step 5:
The number 365 fits into 3517 9 times, leaving a remainder of 232.
The next digit of our result is 9. 
Result so far: 259.0
Deduct 3285 from 3517 and we're left with 232.
Take the next digit (3) from the dividend and append it to 232, then repeat: 2323 / 365

Step 6:
When dividing 2323 by 365, we get 6 with a remainder of 133.
The number 6 becomes the next digit in our result. 
Result so far: 2596.0
If we take 2190 away from 2323, we end up with 133.
Append the next digit (0) from the dividend to 133 and continue with: 1330 / 365

On to step 7:
365 can be fit into 1330 3 times, resulting in a remainder of 235.
The next digit of our result is 3. 
Result so far: 25963.0
Subtracting 1095 from 1330 leaves us with 235.
Append the next digit (1) from the dividend to 235 and continue with: 2351 / 365

Moving on to step 8:
The number 365 fits into 2351 6 times, leaving a remainder of 161.
The next digit of our result is 6. 
Result so far: 259636.0
Deduct 2190 from 2351 and we're left with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Advancing to step 9:
1610 divided by 365 is 4 with a remainder of 150.
Write down 4 as next digit of the result. 
Result so far: 259636.4
The remainder is 150 after subtracting 1460 from 1610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Going ahead to step 10:
If we divide 1500 by 365, we get 4 and a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 259636.44
Deduct 1460 from 1500 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 259636.44 and a remainder of 0.04.